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The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 22 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.






Contact Info

The Wagner Law Group


  Integrity | Excellence


Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Florida Office 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418


San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104







November 26, 2014


 Health and Welfare Law Alert




 IRS Releases 2015 Limits for Welfare Benefit Plans, Health FSA and HSA Limits Increase




The IRS has released the 2015 inflation-adjusted limits for certain employee welfare benefit plans and the dollar amounts used for certain discrimination tests. 


Health FSAs.  Most notably, the limit for employee salary reduction contributions towards health flexible spending account coverage has been increased to $2,550 (for plan years beginning on or after January 1, 2015), an increase of $50 from the amount for 2014.   


Health Savings Accounts.  The 2015 limit on contributions to health savings accounts ("HSAs") increases to $3,350 for a self-only HSA and $6,650 for a family HSA.  For 2015, a high deductible health plan ("HDHP") must have a minimum deductible of $1,300 for self-only coverage, and $2,600 for family coverage.  The maximum out-of-pocket amount for an HDHP (including deductibles, co-payments and other amounts, not including premiums) cannot exceed $6,450 for self-only coverage and $12,900 for a family.


Dependent Care.  There were no changes to the limits for dependent daycare flexible spending account contributions, and the maximum tax-exempt benefit from a dependent care assistance plan remains at $5,000, as this amount is not indexed to inflation.


Transportation and Parking.  For 2015, qualified transportation benefit limits for transit passes remains at $130 per month 2015, and the exclusion for qualified parking for 2015 remains at $250 per month. 


Highly Compensated Employee. For the definition of "highly compensated employee", which is used in several welfare plan discrimination tests, the threshold increases from $115,000 to $120,000 for 2015, when determinations are based on compensation from the preceding year.




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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.